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Fundamentals of Governmental Accounting and Reporting

Author Bruce W. Chase
Release Date: 2020/07/01
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Book Description

Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include:

  • The governmental environment and GAAP 
  • Fund accounting and the financial reporting model 
  • Budgeting 
  • MFBA 
  • Revenues and expenditures 
  • Governmental, proprietary, and fiduciary funds 
  • Government-wide financial statements 
  • CAFR 
  • Special purpose governments 
  • Deferred outflows of resources and deferred inflows of resources 

Table of Contents

  1. Cover
  2. Chapter 1: The Governmental Environment and GAAP
    1. Governmental environment
    2. Which organizations are required to follow GASB standards?
    3. GAAP and standards-setting organizations
    4. The governmental environment and GAAP
    5. Practice questions
    6. Notes
  3. Chapter 2: Fund Accounting and the Financial Reporting Model
    1. Fund fundamentals
    2. Fund structure
    3. Overview of the financial reporting model
    4. Summary
    5. Practice questions
    6. Notes
  4. Chapter 3: Budgeting
    1. The role of budgets
    2. Encumbrances
    3. Comparing budgeted amounts to actual amounts
    4. Summary
    5. Practice questions
  5. Chapter 4: Measurement Focus and Basis of Accounting
    1. Terminology
    2. Summary
    3. Practice questions
    4. Note
  6. Chapter 5: Governmental Funds: Revenues and Expenditures
    1. Revenues
    2. Expenditures
    3. Governmental funds revenues and expenditures
    4. Practice questions
    5. Notes
  7. Chapter 6: Proprietary Funds
    1. Use of proprietary funds
    2. Accounting differences
    3. Reporting differences
    4. Summary
    5. Practice questions
    6. Note
  8. Chapter 7: Fiduciary Funds
    1. The use of fiduciary funds
    2. Accounting differences
    3. Reporting differences
    4. Practice questions
  9. Chapter 8: Fund Financial Statements
    1. General-purpose financial statements
    2. Reporting by major funds
    3. Governmental funds
    4. Proprietary funds
    5. Fiduciary funds
    6. Summary
    7. Practice questions
  10. Chapter 9: Reporting Entity
    1. The reporting entity
    2. Reporting component units
    3. Joint ventures and other organizations
    4. Summary
    5. Practice questions
    6. Notes
  11. Chapter 10: Government-Wide Financial Statements
    1. Purpose of the government-wide statements
    2. The worksheet approach
    3. Summary
    4. Practice questions
    5. Note
  12. Chapter 11: Financial Reporting and the Comprehensive Annual Financial Report
    1. Practice questions
  13. Chapter 12: Special-Purpose Governments
    1. Background
    2. Summary
    3. Practice questions
  14. Appendix A: City of Charlottesville — Basic Financial Statements
  15. Appendix B: City of Charlottesville — Required Supplementary Information
  16. Appendix C: City of Charlottesville — MD&A and Statistical Section
  17. Appendix D: University of Virginia – Basic Financial Statements
  18. Exempt Organizations Glossary
    1. Governmental terminology
    2. Not-for-profit terminology
    3. Single audit and Yellow Book terminology
  19. Index
  20. Solutions
    1. Chapter 1
    2. Chapter 2
    3. Chapter 3
    4. Chapter 4
    5. Chapter 5
    6. Chapter 6
    7. Chapter 7
    8. Chapter 8
    9. Chapter 9
    10. Chapter 10
    11. Chapter 11
    12. Chapter 12
  21. End User License Agreement
3.141.100.120